Manchester United, world´s most valuable club; Real Madrid falls

Dutch auditing firm KPMG has named Manchester United as the world's most valuable football club, becoming the first ever club to have an enterprise value of over €3 billion.

Jose Mourinho's Europa League winners have climbed above Real Madrid into top spot after experiencing a seven per cent increase on last year's value, while Barcelona, Bayern Munich and Manchester City also feature in the top five most valuable teams.

The Dutch auditors have devised an algorithm which takes into account not only a club's revenue, but is a combination of five factors: profitability, popularity, sporting potential, broadcasting rights and stadium ownership. The combination of all these factors produces the Enterprise Value (EV).

United, who won the EFL Cup and Europa League last season but finished sixth in the Premier League, announced projected full-year revenues of between £560 million and £570 millionand expected profits that could surpass their current record of £191.9 million ($247.5 million).

They currently have 26 global sponsorship deals, including with Adidas, Chevrolet, 20th Century Fox and Uber, as well as 10 regional sponsorship deals and 28 other media and financial sponsors.

Barcelona are valued at $3.64 billion, while Real Madrid, who ranked first in the list for the past four years, fell to third, with a value of $3.58 billion.

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